Civic Intelligence

Benevolent and Protective Order of Elks Thousand Oaks Lodge No 2477

990 • Fiscal year 2018 • EIN 23-7249798

Apr 01, 2017 to Mar 31, 2018 • Filed on Jul 31, 2018

2330 Los Feliz DriveThousand Oaks, CA 91362

(805) 496-2477

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

66th percentile

0.09x

Higher debt load relative to assets than 66% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

75th percentile

0.33x

Higher debt load relative to revenue than 75% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Net Margin

50th percentile

3.6%

Higher net margin than 50% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

89th percentile

$12,000

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Asset Growth

59th percentile

1.8%

Faster asset growth than 59% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

60th percentile

5.8%

Faster revenue growth than 60% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$762,828

Up $13,237 (+1.8%) from 2017

Net Assets

Up

$696,891

Up $7,197 (+1.0%) from 2017

Liabilities

Up

$65,937

Up $6,040 (+10%) from 2017

Revenue

Up

$201,407

Up $11,012 (+5.8%) from 2017

Expenses

Up

$194,210

Up $8,189 (+4.4%) from 2017

Net Income

Up

$7,197

Up $2,823 (+65%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2015: $746,102Liabilities 2015: $431,959Net Assets 2015: $314,1432015Assets 2017: $749,591Liabilities 2017: $59,897Net Assets 2017: $689,6942017Assets 2018: $762,828Liabilities 2018: $65,937Net Assets 2018: $696,8912018Assets 2019: $787,266Liabilities 2019: $63,440Net Assets 2019: $723,8262019Assets 2020: $776,604Liabilities 2020: $57,844Net Assets 2020: $718,7602020Assets 2021: $793,637Liabilities 2021: $41,262Net Assets 2021: $752,3752021Assets 2022: $859,371Liabilities 2022: $54,778Net Assets 2022: $804,5932022Assets 2023: $858,239Liabilities 2023: $58,566Net Assets 2023: $799,6732023Assets 2024: $863,906Liabilities 2024: $34,496Net Assets 2024: $829,4102024Assets 2025: $903,500Liabilities 2025: $61,574Net Assets 2025: $841,9262025

Highlighted filing

2018

Assets$762,828
Liabilities$65,937
Net Assets$696,891

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2015: $348,190Expenses 2015: $282,552Net Income 2015: $65,6382015Revenue 2017: $190,395Expenses 2017: $186,021Net Income 2017: $4,3742017Revenue 2018: $201,407Expenses 2018: $194,210Net Income 2018: $7,1972018Revenue 2019: $218,338Expenses 2019: $191,403Net Income 2019: $26,9352019Revenue 2020: $277,542Expenses 2020: $261,783Net Income 2020: $15,7592020Revenue 2021: $228,600Expenses 2021: $189,943Net Income 2021: $38,6572021Revenue 2022: $299,566Expenses 2022: $269,470Net Income 2022: $30,0962022Revenue 2023: $292,970Expenses 2023: $305,950Net Income 2023: -$12,9802023Revenue 2024: $356,471Expenses 2024: $333,756Net Income 2024: $22,7152024Revenue 2025: $363,752Expenses 2025: $377,648Net Income 2025: -$13,8962025

Highlighted filing

2018

Revenue$201,407
Expenses$194,210
Net Income$7,197
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jul 31, 2018
Return Version
2017v2.3
Gross Receipts
$568,771
Mission and Program Overview

Mission

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its governance, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

The organization's mission is to inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god' to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its governance, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$466,978$454,208▼ $12,770
Savings and Temporary Cash Investments$190,078$209,701▲ $19,623
Cash and Non-Interest-Bearing Accounts$74,102$78,955▲ $4,853
Prepaid Expenses and Deferred Charges$10,544$10,389▼ $155
Inventories for Sale or Use$7,602$9,378▲ $1,776
Accounts Receivable$287$197▼ $90
Total Assets$749,591$762,828▲ $13,237
Liabilities
Other Liabilities$35,050$34,801▼ $249
Accounts Payable and Accrued Expenses$20,497$26,036▲ $5,539
Unsecured Notes Loans Payable$4,350$5,100▲ $750
Total Liabilities$59,897$65,937▲ $6,040
Net Assets / Fund Balance
Temporarily Rstr Net Assets$378,889$379,009▲ $120
Unrestricted Net Assets$310,805$317,882▲ $7,077
Total Net Assets Fund Balance$689,694$696,891▲ $7,197
Total Liabilities and Net Assets / Fund Balance$749,591$762,828▲ $13,237

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$199,579$192,864$392,443
Land$247,409-$247,409
Equipment$7,220$96,249$103,469
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David NaccaratoSecretaryPT$12,000$12,000
Bill JosephTreasurerPT$500$500

Board Members and Trustees

NameTitle
Dan MartynTrustee
Daryl KopaczTrustee
Pam PriceTrustee
Raymond LarawayTrustee
Rich LucarielloTrustee
Karen MartynExalted Rule
Daniel HoffmanLeading Knig
Holly HealyLecturing Kn
Paul RadomskiLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$64,296
Investment Income
$57
Other Revenue
$137,054
Change in Net Assets
$7,197
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$153,373
Salaries, Compensation, and Employee Benefits$40,837
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$43,031--$43,031
Office Expenses$29,049--$29,049
Other Salaries and Wages$25,232--$25,232
Payments to Affiliates$13,095--$13,095
Current Officers, Directors, Trustees, and Key Employees$12,500--$12,500
Insurance$10,107--$10,107
Conferences and Meetings$7,670--$7,670
Fees for Services Accounting$6,530--$6,530
Payroll Taxes$3,105--$3,105
Other Expenses$1,146--$1,146
Travel$1,112--$1,112
Total Functional Expenses$194,210$0$0$194,210
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Dues$34,801
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Dan martyn karen martyn trustee exalted rule spouse

Form 990, Page 6, Part VI, Line 7B

Decisions subject to approval of members all management practices and governance are contained in the benevolent and protective order of elks annotated statues and local lodge by-laws administered by lodge officers subject to approval of lodge members.

Form 990, Page 6, Part VI, Line 11B

Organization's form 990 is reviewed by an internal committee.

Form 990, Page 6, Part VI, Line 12C

Enforcement of conflicts policy as outlined in the benevolent and protective order of elks grand lodge statutes and local lodge by-laws and house rules monitored by local lodge officers.

Form 990, Page 6, Part VI, Line 15A

Compensation process for top official covered by benevolent and protective order of elks annotated statues and local lodge by-laws under internal revenue group exemption 1156.

Form 990, Page 6, Part VI, Line 15B

Compensation process for top official covered by benevolent and protective order of elks annotated statues and local lodge by-laws under internal revenue group exemption 1156.

Form 990, Page 6, Part VI, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Elks Thousand Oaks Lodge No 2477
EIN
23-7249798
Phone
8054962477
Address
2330 LOS FELIZ DRIVE, THOUSAND OAKS, CA 91362

Signing Officer

Name
David Naccarato
Title
Secretary
Phone
8054962477
Signed
2018-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Naccarato
Formed
1972
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
45

Preparer

Firm
Gary Weiss CPA
Address
21241 VENTURA BLVD STE 166, WOODLAND HILLS, CA 91364
Preparer
Gary Weiss
Phone
8058742001
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization's mission is to inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god' to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its governance, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

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IRS990/OtherRevenueTotalAmt069988
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt025232
IRS990/OtherSalariesAndWagesGrp/TotalAmt025232
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IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt013095
IRS990/PaymentsToAffiliatesGrp/TotalAmt013095
IRS990/PayrollTaxesGrp/ProgramServicesAmt03105
IRS990/PayrollTaxesGrp/TotalAmt03105
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010544
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010389
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IRS990/ProgramServiceRevenueGrp/Desc1FEES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11450
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt062846
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11450
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt060
IRS990/PYOtherExpensesAmt0145239
IRS990/PYOtherRevenueAmt0131468
IRS990/PYProgramServiceRevenueAmt058867
IRS990/PYRevenuesLessExpensesAmt04374
IRS990/PYSalariesCompEmpBnftPaidAmt040782
IRS990/PYTotalExpensesAmt0186021
IRS990/PYTotalRevenueAmt0190395
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01576
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0190078
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0209701
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0199579
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0192864
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0392443
IRS990ScheduleD/EquipmentGrp/BookValueAmt07220
IRS990ScheduleD/EquipmentGrp/DepreciationAmt096249
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0103469
IRS990ScheduleD/LandGrp/BookValueAmt0247409
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0247409
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt034801
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED DUES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0454208
IRS990ScheduleD/TotalLiabilityAmt034801
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S MISSION IS TO INCULCATE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO RECOGNIZE A BELIEF IN GOD' TO PROMOTE THE WELFARE AND ENHANCE THE HAPPINESS OF ITS MEMBERS; TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM; TO CULTIVATE GOOD FELLOWSHIP; TO PERPETUATE ITSELF AS A FRATERNAL ORGANIZATION, AND TO PROVIDE FOR ITS GOVERNANCE, THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA WILL SERVE THE PEOPLE AND COMMUNITIES THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING THAT ELKS CARE AND ELKS SHARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DAN MARTYN KAREN MARTYN TRUSTEE EXALTED RULE SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS SUBJECT TO APPROVAL OF MEMBERS ALL MANAGEMENT PRACTICES AND GOVERNANCE ARE CONTAINED IN THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS ANNOTATED STATUES AND LOCAL LODGE BY-LAWS ADMINISTERED BY LODGE OFFICERS SUBJECT TO APPROVAL OF LODGE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION'S FORM 990 IS REVIEWED BY AN INTERNAL COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ENFORCEMENT OF CONFLICTS POLICY AS OUTLINED IN THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS GRAND LODGE STATUTES AND LOCAL LODGE BY-LAWS AND HOUSE RULES MONITORED BY LOCAL LODGE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION PROCESS FOR TOP OFFICIAL COVERED BY BENEVOLENT AND PROTECTIVE ORDER OF ELKS ANNOTATED STATUES AND LOCAL LODGE BY-LAWS UNDER INTERNAL REVENUE GROUP EXEMPTION 1156.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION PROCESS FOR TOP OFFICIAL COVERED BY BENEVOLENT AND PROTECTIVE ORDER OF ELKS ANNOTATED STATUES AND LOCAL LODGE BY-LAWS UNDER INTERNAL REVENUE GROUP EXEMPTION 1156.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0194210
IRS990/TotalGrossUBIAmt04260
IRS990/TotalLiabilitiesBOYAmt059897
IRS990/TotalLiabilitiesEOYAmt065937
IRS990/TotalLiabilitiesGrp/BOYAmt059897
IRS990/TotalLiabilitiesGrp/EOYAmt065937
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0689694
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0696891
IRS990/TotalProgramServiceRevenueAmt064296
IRS990/TotalReportableCompFromOrgAmt012500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0197147
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0201407
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt04260
IRS990/TotalVolunteersCnt045
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0749591
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0762828
IRS990/TravelGrp/ProgramServicesAmt01112
IRS990/TravelGrp/TotalAmt01112
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0310805
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0317882
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt04350
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt05100
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
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ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID NACCARATO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08054962477
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ELKS THOUSAND OAKS LODGE NO 2477
ReturnHeader/Filer/BusinessNameControlTxt0ELKS
ReturnHeader/Filer/EIN0237249798
ReturnHeader/Filer/PhoneNum08054962477
ReturnHeader/Filer/USAddress/AddressLine1Txt02330 LOS FELIZ DRIVE
ReturnHeader/Filer/USAddress/CityNm0THOUSAND OAKS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091362
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B035C828B00960FDA50A3AC7A628AA713AC6D7D7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07558DA5DFA78E6ED147F372F55BC9170BF977FE0
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt034.219.246.139
ReturnHeader/FilingSecurityInformation/IPDt02018-08-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm017:37:47
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GARY WEISS CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt021241 VENTURA BLVD STE 166
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WOODLAND HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091364
ReturnHeader/PreparerPersonGrp/PhoneNum08058742001
ReturnHeader/PreparerPersonGrp/PreparationDt02018-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY WEISS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-08-13T15:37:47-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

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